<![CDATA[Abstract - This study aims to empirically test and prove the effect of financial distress, transfer pricing, and capital intensity on tax aggressiveness. This study was conducted by analyzing the financial statements of non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2021 to 2024. The sample used in this study was 35 non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2021 to 2024 using a purposive sampling technique. The data used in this study is secondary data in the form of financial statements of each company included in the research sample. The variables used in this study are financial distress, transfer pricing, and capital intensity as independent variables, with tax aggressiveness as the dependent variable. The panel data regression method was used as the research methodology in this study. The analysis of the research results was carried out using e-views 12 software. The results showed that the best model was the Random Effect Model (REM). The results of this study indicate that financial distress partially has no effect on tax aggressiveness, transfer pricing partially has no effect on tax aggressiveness, capital intensity partially has an effect on tax aggressiveness, and financial distress, transfer pricing, and capital intensity simultaneously have an effect on tax aggressiveness.]]>
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